2021 Colorado Code
Title 29 - Government - Local
Article 2 - County and Municipal Sales or Use Tax
§ 29-2-101. Legislative Declaration
The general assembly hereby declares that the imposition of sales or use taxes, or both, by counties, cities, and incorporated towns in this state affects the flow of commerce within this state and the welfare of the people of this state. The purpose of the general assembly in the enactment of this article is to provide a higher degree of uniformity in any sales taxes imposed by such entities.
History. Source: L. 67: P. 660, § 1. C.R.S. 1963: § 138-10-1. L. 73: P. 1477, § 1. L. 75: Entire section amended, p. 961, § 1, effective July 14. History. Source: L. 67: P. 660, § 1. C.R.S. 1963: § 138-10-1. L. 73: P. 1477, § 1. L. 75: Entire section amended, p. 961, § 1, effective July 14.
ANNOTATION
State's interest in uniformity does not outweigh the home rule city's interest in preventing tax avoidance. Where a home rule city's excise tax is intended to collect only the difference between what it would have collected in sales tax had the purchase been made locally and any sales or use tax previously paid to another municipality, the state's interest in uniformity does not outweigh the home rule city's interest in preventing tax avoidance by purchasing outside of the city limits. Winslow Constr. Co. v. City & County of Denver, 960 P.2d 685 (Colo. 1998).
Applied in Deluxe Theatres, Inc. v. City of Englewood, 198 Colo. 85 , 596 P.2d 771 (1979).
